Monitoring Expenditures

Published date: November 16, 2015 Revision date: November 14, 2022 Effective date: November 1, 2022 Replaces: Financial Reporting Policy and Unreconciled Accounts Policy View a PDF version of the Closeout and Reporting Policy for Sponsored Awards Policy...

Originally Issued: December 26, 2014 Last Revised: September 2024 Responsible Office: Office for Sponsored Programs Contents I. Introduction II. Cost Principles for Federal Awards III. Cost Principles for Non-Federal Awards IV. Procedures for Expensing...

Originally Issued: October 24, 2017 Last Revised: January 2026 Responsible Office: Office for Sponsored Programs (OSP) PDF version of Guidance on Program Income Reason for Guidance Office of Management and Budget (OMB) Uniform Administrative Requirements...

Originally Issued: June 20, 2018 Last Revised: April 22, 2019 Responsible Office: Office for Sponsored Programs PDF version of Interest Income Paid on Non-Federal Sponsored Funds Policy Statement Harvard University’s Office of Treasury Management (OTM)’s...

Effective Date: December 2018 Responsible Office: Office for Sponsored Programs PDF version of Guidance for Foreign Awards Paid in Foreign Currency Reason for Guidance At times, the University is unable to negotiate payment from foreign sponsors in U.S...

Date First Effective: July 1, 2013 (FY14 effort) Revision Date: April 8, 2022 PDF version of Effort Reporting Policy Policy Statement As a recipient of federal funding Harvard University is required to comply with the Office of Management and Budget...

Effective Date: October 1, 2014 Last Revised: July 2024 Responsible Office: Office for Sponsored Programs PDF version of Cost Transfer Policy Policy Statement Harvard University has established the following policy for the processing of cost transfers to...

Originally Issued: March 1, 2011 Last Revised: June 2024 Responsible Office: Office for Sponsored Programs PDF version of Cost Sharing Policy Policy Statement Harvard University has established the following policy for the management of cost sharing to...

Date First Effective: February 26, 2004 Revision Date: September 10, 2019 Responsible Office: Office for Sponsored Programs PDF version of At-Risk Account Guidance Background At-Risk Accounts, previously known as "Advance Accounts”, provide Principal...

Effective Date: December 26, 2014 Revision Date: July 1, 2017 Responsible Office: Office for Sponsored Programs PDF version of Direct Charging of Administrative and Clerical Salaries to Federal Awards Policy Statement Harvard University requires that...